Wookie Company issues 9%, five-year bonds, on January 1 of this year, with a par value of $104,000 and semiannual interest payments. Semiannual Period-End (0) January 1, issuance (1) June 30, first payment (2) December 31, second payment Use the above straight-line bond amortization table and prepare journal entries for the following. (a) The issuance of bonds on January 1. (b) The first interest payment on June 30. (c) The second interest payment on December 31. View transaction list Journal entry worksheet 1 2 3 Date Unamortized Premium $ 8,191 7,372 6,553 Record the issuance of the bonds on January 1. Note: Enter debits before credits. General Journal Debit Carrying Value $ 112,191 111,372 110,553 Credit

Wookie Company issues 9%, five-year bonds, on January 1 of this year, with a par value of $104,000 and semiannual interest payments. Use the above straight-line bond amortization table and prepare journal entries for the following- (a) The issuance of bonds on January 1. (b) The first interest payment on June 30. (c) The second interest payment on December 31. Journal entry worksheet Note: Enter atbits before creans Wookie Company issues 9%, five-year bonds, on January 1 of this year, with a par value of $104,000 and semiannual interest payments. Use the above straight-line bond amortization table and prepare journal entries for the following- (a) The issuance of bonds on January 1. (b) The first interest payment on June 30. (c) The second interest payment on December 31. Journal entry worksheet Note: Enter atbits before creans